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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
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Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
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DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): NOVEMBER 24, 1999
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SENTO CORPORATION
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(Exact name of registrant as specified in its charter)
UTAH 0-6425 87-0284979
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(State or other jurisdiction (Commission (IRS Employer
of File No.) Identification No.)
incorporation)
808 EAST UTAH VALLEY DRIVE
AMERICAN FORK, UTAH 84003
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(Address of principal executive offices, including zip code)
(801) 492-2000
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(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) KPMG LLP was previously the principal accountants for Sento
Corporation (the "Registrant"). On November 24, 1999, that firm's
appointment as principal accountants was terminated. The decision to change
accountants was recommended by management and approved by the audit committee
of the board of directors.
In connection with the audits of the two fiscal years ended March 31,
1999, and the subsequent interim period through June 30, 1999, there were no
disagreements with KPMG LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would have caused
them to make reference in connection with their opinion to the subject matter
of the disagreement.
The audit reports of KPMG LLP on the consolidated financial
statements of the Registrant and its subsidiaries as of and for the years
ended March 31, 1999 and 1998, did not contain any adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles.
(b) Pursuant to the recommendation of management and approval of the
audit committee of the Registrant's Board of Directors, the Registrant
determined to retain the services of Ernst & Young LLP ("E&Y") to audit the
financial statements of the Registrant. No consultations occurred between
the Registrant and E&Y during the two fiscal years and any interim period
preceding the appointment of E&Y regarding the application of accounting
principles, the type of audit opinion that might be rendered or other
information considered by the Registrant in reaching a decision as to any
accounting, auditing or financial reporting issue.
(c) The Registrant has requested that KPMG review the disclosures
made herein, and express an opinion on whether it agrees with such
disclosures. A copy of KPMG's letter to the Commission is filed as an
exhibit hereto.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Exhibits.
The following exhibits are included herein:
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REG S-K EXHIBIT
EXHIBIT NO. DESCRIPTION NO.
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16 Accountants' letter from KPMG LLP 1
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this Current Report on Form 8-K to be signed
on its behalf by the undersigned hereunto duly authorized.
SENTO CORPORATION
By: /s/ Arthur F. Coombs, III
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Arthur F. Coombs, III, President
Date: November 30, 1999
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November 30, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Sento Corporation and, under the
date of March 31, 1999, we reported on the consolidated financial statements
of Sento Corporation and subsidiaries as of and for the years ended March 31,
1999 and 1998. On November 24, 1999, our appointment as principal accountants
was terminated. We have read Sento Corporation's statements included under
Item 4 of its Form 8-K dated November 30, 1999, and we agree with such
statements, except we are not in a position to agree or disagree with Sento
Corporation's statement that the change was recommended and approved by the
audit committee or that no consultations occurred between the Company and
Ernst & Young LLP regarding the application of accounting principles or the
type of opinion that might be rendered.
Very truly yours,
KPMG LLP
/s/ KPMG LLP
